Race and Regionalism in the Politics of Taxation in Brazil and South Africa

Front Cover
Cambridge University Press, 2003 - Political Science - 323 pages
Nationally-specific definitions of citizenship proved decisive for the development of the Tax State in Brazil and South Africa in the 20th century. Although both countries had been divided along racial and regional lines in the late 19th century, watershed constitutions addressed these political problems in very different ways. South Africa's institutionalized white supremacy created a level of political solidarity that contributed to the development of a highly progressive and efficient tax system. In Brazil, federalism and official non-racialism proved more divisive, making the enactment and collection of progressive taxes much more difficult.
 

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Contents

The Politics of Taxation
1
The Problem in Perspective
5
The Argument
9
Alternative Explanations
23
A Nested Approach to Comparative Analysis
32
The Tax State in Comparative Perspective
38
The Tax State Defined
39
Toward a Typology of the Tax State
43
Weathering Economic and Political Crises 19151990
167
Conclusion
171
Shadows of the Past Tax Reform in an Era of Globalization and Democratization
173
Pressures for Tax Reform from Home and Abroad
177
The Reconstruction of Racial and Regional Identities
185
Class Relations and Political Strategies
195
Patterns of Tax Reform Compared
213
Conclusion
235

Measurement and Classification
60
Conclusion
67
Critical Juncture Defining National Political Community
68
Race and Region
70
Two Definitions of National Political Community
78
Influence on Class Relations
89
Conclusion
104
The Rise of the Modern Tax State in Brazil and South Africa
106
Legacies of PreModern Taxation
107
The Context of 20thcentury StateBuilding
113
Patterns of Taxation and State Development 19001915
117
Three Episodes of Politics and Taxation
122
Political Community and Taxation Beyond Brazil and South Africa
237
Case Selection
238
Estimating the Impact of National Political Community on Taxation
239
Alternative Explanations
264
Conclusion
269
Conclusion
271
The Influence of Identity Politics and Political Community
274
Implications for Brazil and South Africa in the 21st Century
277
ComparativeHistorical Analysis
284
References
291
Index
309
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